Use this url to cite publication: https://hdl.handle.net/20.500.12259/81315
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Finansinės atskaitomybės balanso ataskaitos auditas
Type of publication
Straipsnis kitoje duomenų bazėje / Article in other database (S4)
Author(s)
Lodienė, Vida | Lietuvos žemės ūkio universitetas | LT |
LT |
Title
Finansinės atskaitomybės balanso ataskaitos auditas
Other Title
Audit of financial accountability of the balance statement
Is part of
Jaunųjų mokslininkų darbai = Journal of Young Scientists / Šiaulių universitetas. Šiauliai : Šiaulių universiteto leidykla., 2007, Nr. 1(12)
Date Issued
Date Issued |
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2007 |
Publisher
Šiauliai : Šiaulių universiteto leidykla
Is Referenced by
Extent
p. 137-144
Field of Science
Abstract
A necessity of audit of financial statements is determined by a need for reliable and objective information for company's external and internal consumers wishing to make important decisions. Auditing can be directed to all economic subjects created according to the requirements of valid laws, despite the organization form - legal or property. The object of audit is financial liability of the entities of economic activity. The purpose and aim of audit is to check the correctness of this financial liability. The balance sheet is the main financial statement in an enterprise, it shows the company's activities at the accounting moment. The authors analyze the balance of the most important financial audit statement because the articles in the balance reveal a continuously changing financial state of the company. The paper reveals the main procedures performing audit, their continuity and problems. Key words: external audit, balance, company accounting, financial accountability.
Type of document
type::text::journal::journal article::research article
Language
Lietuvių / Lithuanian (lt)
Coverage Spatial
Lietuva / Lithuania (LT)